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  5. 72 N.Y.2d 976 (1988)
 

MATTER OF CONT'L ARMS CORP. v. STATE TAX COMM'N

72 N.Y.2d 976 (1988)

In the Matter of Continental Arms Corp., Respondent, v. State Tax Commission et al., Appellants.

Court of Appeals of the State of New York.

Decided October 13, 1988.

Attorney(s) appearing for the Case

Robert Abrams, Attorney-General (Daniel Smirlock, O. Peter Sherwood and Peter H. Schiff of counsel), for appellants.

Abraham S. Guterman and Alan E. Marder for respondent.

Chief Judge WACHTLER and Judges SIMONS, KAYE, ALEXANDER, TITONE, HANCOCK, JR., and BELLACOSA concur in memorandum.

MEMORANDUM.

The order of the Appellate Division should be reversed, with costs, and the determination of the State Tax Commission reinstated.

Those required to collect sales tax must maintain records which "shall be available for inspection and examination at any time upon demand" by the Tax Commission (Tax Law § 1135 [d] [emphasis supplied]). In turn...

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